Annual Registration Fees for the Enterprise Register

Businesses in Quebec must register in the Enterprise Register (Registraire des entreprises, REQ). Registered businesses are required to pay an annual registration fee to maintain their legal status. Sole proprietors, partnerships, and corporations registered in Quebec must pay the fee every year, even if the business is inactive. The fee is generally deductible as a business expense for income tax purposes.

Key points

• The fee varies depending on the type and size of the business (check REQ for current rates).
• Keeps the business legally recognized in Quebec.
• Ensures the REQ database is up to date with current business information.

Reporting the fee

A self-employed individual in Quebec must pay an annual Enterprise Register fee (for example, $60 for 2025). The fee for a sole proprietorship is reported on line 438 of the Quebec TP-1 tax return.